{"id":17422,"date":"2024-11-25T22:23:53","date_gmt":"2024-11-25T21:23:53","guid":{"rendered":"https:\/\/melo.no\/?page_id=17422"},"modified":"2026-06-16T11:38:36","modified_gmt":"2026-06-16T09:38:36","slug":"skatt-i-sveits","status":"publish","type":"page","link":"https:\/\/melo.no\/en\/om-advokatfirmaet-melo\/kompetanse\/skatt\/skatt-i-ulike-land\/skatt-i-sveits\/","title":{"rendered":"Tax in Switzerland"},"content":{"rendered":"
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Tax in Switzerland<\/h4>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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For those considering moving to Switzerland<\/h1>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Switzerland.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t

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13<\/h2><\/div>
Marginal tax rate (national)<\/div> <\/div><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t
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Overview of personal taxation in Switzerland \u2013 updated per 2025<\/h5>

<\/i>What is required to establish tax residency in Switzerland?<\/a><\/h3>
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Individuals who stay in Switzerland for 30 days or more for business purposes, or for 90 days or more regardless of purpose, are considered to have moved there and to be tax residents. The same applies to individuals who take up residence in Switzerland with the intention of permanent residence.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Which types of income are taxable in Switzerland?<\/a><\/h3>
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Resident taxpayers in Switzerland are taxed on their worldwide income, with the exception of profits from business activities and real estate located abroad (outside Switzerland), while non-resident taxpayers are taxed on employment income, business income, and income from real estate sourced in Switzerland.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What tax rates apply in Switzerland?<\/a><\/h3>
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Switzerland has a progressive tax system, with federal rates ranging from 1 to 13%. In addition, various cantonal tax rates apply, with significant differences between cantons and even between different parts of each canton. Taxation is also progressive in most cantons.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Does Switzerland grant tax credit for foreign taxes?<\/a><\/h3>
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As a general rule, Switzerland does not grant a tax credit for taxes paid abroad, as Switzerland only taxes net foreign income after foreign taxes have been deducted. There are some exceptions to this, including for certain dividend income.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there wealth tax in Switzerland?<\/a><\/h3>
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Switzerland does not have a wealth tax at the federal level.<\/p>\n

* However, wealth tax is levied in certain cantons.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>What is the tax year in Switzerland?<\/a><\/h3>
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The tax year in Switzerland corresponds with the calendar year.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>When must the tax return be filed in Switzerland?<\/a><\/h3>
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The deadline for filing the individual tax return in Switzerland varies from canton to canton.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div>

<\/i>Is there property tax in Switzerland?<\/a><\/h3>
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Switzerland has property tax in certain cantons.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<\/div><\/div><\/div>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t

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Contact<\/h5>
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\"Atle

Atle Mel\u00f8<\/h4>
Partner<\/div>

amelo@melo.no
\n+47 951 80 979<\/p><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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Our tax partner in Switzerland<\/h1>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n
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Through our unique global partnership with Stocker Tax & Legal we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Switzerland.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t

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\n\t\t\t\t\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Skatt i Sveits For deg som vurderer \u00e5 flytte til Sveits Det er gjerne en rekke faktorer \u00e5 ta i betraktning n\u00e5r man skal bestemme seg for et nytt sted...","protected":false},"author":188,"featured_media":0,"parent":17359,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_analytify_skip_tracking":false,"footnotes":""},"class_list":["post-17422","page","type-page","status-publish"],"yoast_head":"\nSkatt i Sveits<\/title>\n<meta name=\"description\" content=\"For deg som vurderer \u00e5 flytte til Sveits. 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